科研管理

科研管理 ›› 2016, Vol. 37 ›› Issue (3): 101-109.

• 论文 • 上一篇    下一篇

孵化器税收优惠政策的传导效应评估

程郁1，崔静静2   

  1. 1国务院发展研究中心，北京100010；
    2北京大学马克思主义学院，北京100871
  • 出版日期:2016-03-20 发布日期:2016-03-09
  • 基金资助:

    国家自然科学基金项目“创新经济体内生发展机制的理论与经验研究”(编号:71373258)，起止时间:2014.01－2017.12.12。

Evaluation of the conduction effect of incubator tax incentive

Cheng Yu1, Cui Jingjing2   

  1. 1.Development Research Center of the State Council, Beijing 100010,China;
    2.School of Marxism, Peking University, Beijing100871,China
  • Online:2016-03-20 Published:2016-03-09

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摘要： 本文认为孵化器的政策绩效需要从政策对创新孵化服务的激励效益和孵化服务对在孵化企业的扶持效益两个方面来评价，提出多层传导的孵化器政策绩效评估框架，并采用2008-2012年孵化器税收优惠政策执行情况调研数据，通过三阶段联立方程组模型，实证考察孵化器税收优惠政策的传导效应。结果显示，孵化器所能享受到的税收优惠力度存在地区差异，税收优惠政策有效激励了孵化器所提供的场地及技术人员等基础服务，但对投融资服务和社会网络服务的激励效应不显著。而后者是影响在孵企业创新绩效的更重要因素，因此未来政策导向需要从基础服务转向对孵化器投融资服务、社会网络服务和创业辅导的激励。

关键词: 孵化服务, 绩效评估, 传导效应

Abstract: The performance of incubation policy should consider both incentive effect for providing innovation service and service supporting effect for incubating enterprises’ growth. This paper put forward a multi-level conducted evaluation framework for incubator policy. Based on the survey data between 2008 and 2012 on implementation of the incubator preferential tax policy, it empirically investigates the integrated effect of incubator preferential tax policyby three stages of simultaneous equations model. The result indicates that there are regional differences in the implementation of incubator’stax preferential policy. The policy effectively incentivized the basic service like accommodation and technical personnel, but it didn’t have significantly positive effect onfinancing andsocial networks. Actually, the latter is a moreimportant factorfor the innovationperformance of incubating enterprises. It highlights that the future policy emphasis of incubator should be turned from basic services to innovation services, such as financing, social network, entrepreneurship mentor, etc.